Legal Opinion
Marcum v. City of Louisville Municipal Housing Commission
Court of Appeals of Kentucky
Decided March 8, 1963PublishedCited by 9 opinions
1Opinion of the Court
WILLIAMS, Judge.
The appellee, City of Louisville Municipal Housing Commission, brought this action against the Commissioner of the Department of Revenue, Commonwealth of Kentucky, seeking a declaration of rights that it is exempt from the Kentucky sales and use tax on utilities purchased by it. From a judgment of the Franklin Circuit *866Court declaring the appellee exempt, this appeal is taken.
It has been agreed for the purposes of this case that the appellee is an institution of purely public charity and within the purview of section 170 of the Kentucky Constitution. That section exempts from…
2Cases cited18 opinions
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- United States v. County of AlleghenySupreme Court of the United States · 1944
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- United States v. City of DetroitSupreme Court of the United States · 1958
- Panhandle Oil Co. v. Mississippi Ex Rel. KnoxSupreme Court of the United States · 1928
13 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Second Street Properties, Inc. v. Fiscal Court of Jefferson CountyCourt of Appeals of Kentucky (pre-1976) · 1969
- Thomas v. City of ElizabethtownCourt of Appeals of Kentucky · 1965
- Commonwealth ex rel. Ross v. Lee's Ford Dock, Inc.Kentucky Supreme Court · 1977
- Revenue Cabinet Commonwealth v. Moors Resort, Inc.Court of Appeals of Kentucky · 1984
- Commonwealth v. Interstate Gas Supply, Inc.Missouri Court of Appeals · 2018
4 more not listed; retrieve them via the Exa API.